This research analyzes the Job Satisfaction in the Footwear sector in the State of Guanajuato, Mexico, in Times of COVID-19 Pandemic (JSFTPfootware). Considering the variables of “working conditions” and “a safe and healthy company”, as determinants of JSFTPfootware. The study includes the participation of 231 collaborators, from the main shoe area in Mexico that have been seriously affected by the COVID pandemic. To carry out the analysis, a system of structural equations was modeled that yielded a good fit to validate the dependence between the indicated variables and JSFTPfootware. It was determined employees perceive as essential elements in their working conditions, the economic stability, the growth opportunity and the communication spaces. Their also belief that to be in a safe and healthy company, implies adequate management and infraestructure, being factors that influence their job satisfaction.